9911796707
TMI Blog2014 (1) TMI 566X X X X Extracts X X X X X X X X Extracts X X X X ..... responsibilities and derogates from the functional responsibilities of adjudication. The adjudication order is perverse and invites invalidation - matter remitted for de novo consideration by the said authority. On remit as ordered herein, the adjudicating authority shall issue a notice to the appellant for personal hearing and on consideration of its submission shall pass a fresh order clearly de ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r. We therefore waive the requirement of pre-deposit and dispose of the appeal after hearing ld. Consultant Sh. R. Murlidharan for the appellant/ petitioner and ld. DR Shri Govind Dixit for the Revenue. 2. Proceedings were initiated against the appellant by the show cause notice alleging that for the period December 2010 to December 2011 there was a non remittance of service tax or the component ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... duty collected by Custom and Excise Department and passenger fee collected by the airport authorities of U.K. Passenger service fee collected by Airport Authority of India were also claimed for exclusion from the taxable value. All these claims for exclusion from the taxable value were predicated on the basis of the provisions of Rule 6(2)(v) of the Service Tax (Determination of Value) Rules, 2006 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ites invalidation. 5. We therefore quash the order-in-original No. 190/GB/2012 dated 27.12.2010 passed by the Commissioner of Service Tax, New Delhi and remit the matter for de novo consideration by the said authority. On remit as ordered herein, the adjudicating authority shall issue a notice to the appellant for personal hearing and on consideration of its submission shall pass a fresh order c ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
